{
  "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/introduction.json",
  "legislation": "uksi/2007/945",
  "legislation_title": "The Business Premises Renovation Allowances Regulations 2007",
  "legislation_url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCORPORATION TAX\nMade 21st March 2007\nLaid before the House of Commons 21st March 2007\nComing into force 11th April 2007\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 360C(2)(a) and (3) and 360D(4) of the Capital Allowances Act 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2; sections 360C and 306D, together with the other provisions of Part 3A, are inserted by paragraph 1 of Schedule 6 to the Finance Act 2005 (c. 7) and have effect in relation to expenditure incurred on or after such day as the Treasury may appoint under section 92 of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/945/introduction",
    "retrieved_at": "2026-10-29T03:56:48.668652+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}